000			01859nam a2200301 a 4500
001			VNU150137587
005			20200924215546.0
008			131031s2011 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bLE-T 2011
100	1		_aLê, Mai Trang
245	1	0	_aFair value accounting in the case of Vietnam : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cLê Mai Trang ; Nghd. : Phạm Đức Hiếu
260			_aHà Nội : _bKQT, _c2011
300			_a52 tr. + _e1 CD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011
520			_aThe recent financial crisis has led to various arguments for and against fair-value accounting. These arguments focus on the possibility of applying this accounting method, at the same time challenge the accounting setters to extend the application of FVA in other areas. The financial crisis is the first, and also the biggest, challenge for fair-value accounting ; it also lays the foundation for experimental research on fair-accounting in the coming years, helping researchers and accountants better their understanding on the pros and cons of this method. This paper studies fair-value accounting and investigates the application of fair value in Vietnam companies, from which brings the appropriateness of accounting valuation between Vietnam and international to narrow the gap in the integration process.
653			_aK5AH2
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aPhạm, Đức Hiếu, _engười hướng dẫn
912			_aNguyễn Thị Dung
913			_aKhoa Quốc tế 01
942			_2ddc _cKL
999			_c7729 _d7729